61 Pa. Code § 31.24 — Florists

(a) Sale or rental of floral products. Florists shall collect the tax upon sale or rental of flowers, wreaths, bouquets, potted plants and property of a like nature. (b) Telephone or telegraphic orders. On all telephone or telegraph orders to be transmitted by one florist located within this Commonwealth to another florist who shall make delivery, either within or without this Commonwealth, the florist taking the order shall collect and report the tax on the gross amount of the order. Effective March 4, 1971, the tax applies to telegraph or telephone charges whether or not they are separately stated. A florist receiving telephone or telegraph orders from another florist may not collect tax on the orders. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.